TMI Blog2014 (1) TMI 1786X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fall within the jurisdiction of the High Court u/s 130 of the Act - the appeal filed is not maintainable and the assessee has to approach the Apex Court u/s 130E of the Act - appeal dismissed - decided against appellant. - CSTA No. 52 of 2009 - - - Dated:- 29-1-2014 - N. Kumar and C.R. Kumaraswamy, JJ. Shri Sangram S. Kulkarni, Advocate, for the Appellant. Shri Jeevan J. Neeralgi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is an import or not the process if any undertaken in the service centre amounts to manufacture or not, whether there is an export or not and if the goods imported or exported during are dutiable goods or not would fall within the meaning of the expression determination of the rate of duty of customs or the value of the goods for the purposes of assessment of duty used in Section 130 and Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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